问题已解决
外購(gòu)商品對(duì)外贈(zèng)送的分錄是什么
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1、企業(yè)購(gòu)進(jìn)商品時(shí),分錄如下:
借:庫(kù)存商品,
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),
貸:銀行存款。
2、企業(yè)將購(gòu)進(jìn)商品贈(zèng)送給客戶,分錄如下:
借:銷售費(fèi)用,
貸:主營(yíng)業(yè)務(wù)收入,
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)。
借:主營(yíng)業(yè)務(wù)成本,
貸:庫(kù)存商品。
2023 11/19 09:42
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2023 11/19 09:45
那自產(chǎn)委托加工的貨物對(duì)外贈(zèng)送也是這個(gè)分錄嗎?
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2023 11/19 09:47
是的,也是一樣的處理,視同銷售
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2023 11/19 09:50
會(huì)計(jì)準(zhǔn)則里好像不是這么說(shuō)的,自產(chǎn)委托加工貨物對(duì)外贈(zèng)送,會(huì)計(jì)上不確認(rèn)收入,這才產(chǎn)生稅會(huì)差異,應(yīng)該是這樣吧
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2023 11/19 09:54
因?yàn)橘?zèng)送發(fā)生了商品所有權(quán)的改變,所以才會(huì)視同銷售。如果是自用就不視同銷售
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2023 11/19 09:56
我知道是視同銷售,但是會(huì)計(jì)上確認(rèn)收入嗎?你做的這個(gè)分錄不是會(huì)計(jì)上的分錄嗎?
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2023 11/19 09:57
為了跟增值稅申報(bào)一致,就把收入做出來(lái)
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2023 11/19 10:00
你的意思會(huì)計(jì)上就應(yīng)該確認(rèn)收入?我只想知道正確的會(huì)計(jì)分錄、考試的時(shí)候老師又不會(huì)管你申報(bào)不申報(bào)
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2023 11/19 10:03
無(wú)償贈(zèng)送他人納稅人沒(méi)有收益,只按成本結(jié)轉(zhuǎn)營(yíng)業(yè)外支出就可以了,而對(duì)外投資納稅人是有回報(bào)的,得到了對(duì)方的股權(quán),所以要按公允價(jià)值確認(rèn)收入,再結(jié)轉(zhuǎn)相應(yīng)的成本,這樣就會(huì)有一個(gè)銷售毛利。但是稅法規(guī)定要視同收入。
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2023 11/19 10:05
真聽(tīng)不懂你說(shuō)的是什么,你這水平還答疑呢,同樣的問(wèn)題你去看看人家艷子老師的回復(fù)多專業(yè)多直接,別在這誤人子弟了
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2023 11/19 10:06
意思是會(huì)計(jì)上可以不視同銷售,沒(méi)有取得對(duì)價(jià),直接轉(zhuǎn)入營(yíng)業(yè)外支出,只是體現(xiàn)增值稅
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